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DIVISION 1. PROPERTY TAXATION 50-5911›PART 4. LEVY OF TAX 2151-2326›CHAPTER 3. Reimbursement for Costs Mandated by the State 2201-2326›ARTICLE 2. General Provisions 2227-2237.5

§ 2237.4

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If a local agency fails to file by October 1 each year a report required by Section 2237.2, the Controller and the county auditor in the succeeding fiscal year shall reduce the payment they are required to make to such jurisdiction based on claims filed pursuant to Section 16113 of the Government Code. The reduction shall be 10 percent of the prior year’s payment or five thousand dollars ($5,000), whichever is less.

(Added by Stats. 1982, Ch. 45, Sec. 4.)

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